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Apuração de ICMS de sua empresa

Revisão do tributo reduz desperdícios e pode evitar processos criminais

Dados de 2019 demonstram que o Imposto sobre Circulação de Mercadorias e Serviços (ICMS) é o maior tributo brasileiro. Nesse ano, os Estados arrecadaram com o imposto cerca de R$ 510 bilhões. Na segunda colocação, temos os valores recebidos pelo Governo Federal na área previdenciária, que somaram cerca de R$ 442 bilhões, incluindo a parcela paga pelos funcionários.

O imposto que mais arrecada em nosso país também é o mais intrincado, pois cada Estado possui sua própria legislação sobre ICMS, redundando em 27 ordenamentos jurídicos confusos e complexos. Segundo o Instituto Brasileiro de Planejamento e Tributação (IBPT), de 1988 até 2018, os Estados brasileiros foram responsáveis por editar cerca de 390 mil normas tributárias. É quase impossível para uma empresa observar a totalidade dessas normas e os impactos que suas alterações causam na apuração de ICMS.

Revisão da apuração de ICMS

Em mais de 80% dos clientes da Bornholdt Advogados, que pediram a revisão do ICMS, foram detectados erros de apuração, perdas de oportunidade ou formação de passivos desconhecidos. Em alguns casos, a recuperação superou a casa de R$ 4 milhões.

Não estar atento à apuração do ICMS, além de significar desperdício de dinheiro, também pode envolver uma questão penal importante.

Criminalização do não recolhimento intencional de ICMS

No final de 2019, o Supremo Tribunal Federal (STF) concluiu o julgamento no qual pacificou o entendimento sobre a criminalização do não recolhimento intencional de ICMS, com a tese de que “o contribuinte que, de forma contumaz e com dolo de apropriação, deixa de recolher o ICMS cobrado do adquirente da mercadoria ou serviço incide no tipo penal do artigo 2º (inciso II) da Lei 8.137/1990”. Trata-se da apropriação indébita de tributo descontado ou cobrado de terceiro.

Diante dessa decisão, importante mencionar dois cenários que podem impactar de forma crucial a empresa, seus sócios e administradores.

Um primeiro cenário preponderante, ainda mais em tempos de Covid-19, é representado por empresas em dificuldades financeiras que adotam mecanismos para aliviar a pressão sobre o caixa. Essas ações buscam, em geral, alongar o perfil da dívida com a menor taxa de juros possível e ocorrem por meio da (re)negociação de contratos bancários e fornecedores, e com o não recolhimento de tributos.

Outro cenário plausível tem relação com as mais de 110 mil normas tributárias estaduais editadas, sendo possível imaginar que, na apuração de ICMS de determinada empresa, por meses não se observou o devido dispositivo legal, com consequente recolhimento a menor do imposto.

Nos dois cenários apresentados é possível imaginar uma atuação estatal em desfavor do contribuinte na esfera penal, que teria que provar que a situação fática não revela dolo e habitualidade, para evitar ser declarado culpado criminalmente.

Os cenários descritos e a possibilidade de uma atuação do Estado na esfera criminal têm elevado impacto no cotidiano da empresa, de seus sócios e administradores. Serão anos de discussão administrativa e judicial em torno da questão, com elevado custo financeiro e psicológico, e que podem resultar em condenação criminal.

Pelas questões acima expostas, o contribuinte deve estar atento à apuração de ICMS de sua empresa. A revisão fiscal revela uma excelente oportunidade de recuperação tributária, com utilização imediata de créditos e, por outro lado, essa mesma verificação pode identificar situações caracterizadas como crime pelo fisco.

Geraldo Wetzel Neto
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